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The parent company may, however, be found to have a PE if the premises belonging to the subsidiary company are used by the parent company and the premises constitute a fixed place of business through which the parent carries on its own business – that is, that the elements identified above are satisfied. ...

Paragraph 247(4)(c) of the Act states that taxpayers must provide “the records or documents described in paragraphs (a) and (b) to the Minister within 3 months after service [...] of a written request therefor.” ...

See Parliamentary appropriations for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. 3. ...

They are an integral part of a broader compliance strategy – they need to be considered as part of a variety of compliance actions that tax administrations and governments take in order to encourage all taxpayers to meet their obligations Footnote 1. ...

See pages 106-107 for an explanation of how actual spending relates to results in the CRA Financial Statements – Agency Activities. ...

Further information For all technical publications related to the Excise Act, 2001 and its regulations, go to Excise Act, 2001 – Technical Information. ...

This includes: adapting the Outreach Program and Liaison Officer Program, traditionally available in person, to be accessible over the phone to provide urgently needed information for clients, including small businesses and self-employed individuals supporting free virtual tax clinics hosted by community organizations, by videoconference or phone, through the Community Volunteer Income Tax Program (CVITP) and the Income Tax Assistance – Volunteer Program in Quebec implementing the new Individual Tax Filing Assistant Project to help certain clients file their tax returns, such as clients eligible for the CVITP accepting electronic signatures on forms to authorize a representative to file income tax returns electronically on behalf of individuals or corporations, to meet the evolving expectations of taxpayers and electronic filers and to reduce administrative burden continuing to deliver critical services, such as processing requests by clients that result in issuing refunds or tax credits or benefits, adjustments and clearance certificates The CRA will continue to engage stakeholders to ensure its approach remains world-class and communicate clearly as the pandemic evolves. ...

Response: Go to: Reassessments – Adjustments to your T2 return. Response: If you need to change a Trust (T3) return after you send it to us, do not file another return for that tax year. ...

Prorated to liabilities This method is similar to the Asset apportionment – prorated to liabilities method. ...

The eligible amount of the gift is $850 ($1,000 – $150). The advantage also includes any limited-recourse debt (including amounts owed by persons not dealing at arm's length with you) in respect of the gift at the time it was made. ...